2.9 General Ledger Accounts - Expenditure Accounts

2.9.1 Personal Services (5)

Personal Services includes all expenditures for salaries and wages to all employees and persons in the employ of the various departments, boards, commissions, institutions, and other governmental units. Also includes the employer’s share of payments for FICA, retirement, group insurance, or other employer payments for employee benefits.

Housing AllowanceIncludes amounts paid to officials (usually presidents) who, as a condition of their employment, receive institutional provided housing or a paid housing allowance. The payment of the housing allowance shall be made through the Payroll system.

529101

Subsistence AllowanceIncludes amounts paid to officials (usually presidents) who, as part of their duties, entertain visitors, faculty and/or staff. The payment of the subsistence allowance shall be made through the Payroll system.

Personal Services – Shared (53)

53xxxx PERSONAL SERVICES – SHARED

Code

Description

5391xx

Salaries – Joint StaffedThis account receives charges or credits arising out of more than one institution utilizing the services of an employee. Refer to Section 5.3.3, Joint Staffing, for further information.

Personal Services – Compensated Absences (54)

54xxxx PERSONAL SERVICES – COMPENSATED ABSENCES

Code

Description

541xxx

Compensated AbsencesThe value of employee vacation and compensatory time that has not been taken as of the end of the fiscal year.

Teachers Retirement SystemUsed to record the employer matching costs (expense) associated with employee participation in the Teachers Retirement System (TRS).

552200

Optional Retirement PlansUsed to record the employer matching costs (expense) associated with employee participation in the Optional Retirement Plans (ORP).

552300

Employees Retirement SystemUsed to record the employer matching costs (expense) associated with employee participation in the Employees Retirement System (ERS).

5524xx

Retirement Systems – OtherUsed to record the employer matching costs (expense) associated with employee participation in Retirement Systems not included in the retirement system account codes described above.

5531xx

Group Insurance – HealthIncludes employer’s share of the cost of health insurance.

Employee Tuition ReimbursementUsed to record the value of fee reimbursements resulting from eligible employees taking courses in the University System of Georgia under the institution’s approved fee reimbursement policy (BoR Policy Section 8.2.19 Tuition Remission and Reimbursement).

5572xx

Employee Tuition RemissionUsed to record the value of fee remissions resulting from eligible employees taking courses at the institution under the institution’s approved fee waiver policy (BoR Policy Section 8.2.20 Tuition Remission and Reimbursement). Institutions should show revenue (not contra-revenue) and fringe benefit expense to comply with GAAP reporting requirements.

Personal Services – Other (56)

56xxxx PERSONAL SERVICES – OTHER

Code

Description

5601xx

Tort ClaimsIncludes payments made to Department of Administrative Services Fiscal Division for the institution’s share of tort claims.

Other Employee TestingPayments for other testing for applicants and certain employees.

5614xx

Employee AwardsIncludes amounts for employee awards.

5615xx

Employee Car AllowanceIncludes amounts for employee car allowance.

5651xx

Relocation AssistanceIncludes payment of relocation expenses of a set or “not to exceed” amount that is specified in the original written offer of employment.

566000

Personal Services – OtherPayments for other personal services.Note: This account is inactive as of 07/01/2011.

5661xx

Personal Services – OtherIncludes other types of personal services expense.Note: This account is inactive as of 07/01/2011.

566101

Personal Services – Vacation PayoutPayments for employee vacation payouts.Note: Do not use after 07/01/2011. Amounts in this account for FY2011 should be transferred to 516101 or 526101.

566150

Extra PayIncludes extra pay to employees.Note: Do not use after 07/01/2011. Amounts in this account for FY2011 should be transferred to 516151 or 526151.

566200

Supplemental Pay – Retirement EligibleIncludes supplemental pay that is retirement eligible.Note: Do not use after 07/01/2011. Amounts in this account for FY2011 should be transferred to 516200 or 526200.

566250

Supplemental Pay – Non-Retirement EligibleIncludes supplemental pay that is not retirement eligible.Note: Do not use after 07/01/2011. Amounts in this account for FY2011 should be transferred to 516250 or 526250.

566300

Industry/Foundation SupplementIncludes supplemental pay related to industry or foundations.Note: Do not use after 07/01/2011. Amounts in this account for FY2011 should be transferred to 516300 or 526300.

569xxx

Miscellaneous Personal ServicesPayments for other personal services not properly categorized in other account codes.

Personal Services – Allocated (59)

59xxxx PERSONAL SERVICES – ALLOCATED

Indirect Plant Overhead – Personal ServicesIncludes personal service costs for operation and maintenance of physical plant that have been allocated and transferred to Auxiliary Enterprises. This account will house the expense credit in the Fund Group being relieved by the allocation and will house the expense debit in the Fund Group receiving the cost allocation.

5982xx

Sponsored Benefit ChargesIncludes allocated benefit charges to sponsored and other fund sources where costs are determined by a rate negotiated between the institution and the cognizant federal audit agency.

5983xx

Personal Services – Allocated CostsIncludes personal services costs (except plant operations) that have been allocated to other departments, such as auxiliary enterprises administration charges to operating units. This account will house the expense credit in the original department and will house the expense debit in the department(s) receiving the cost allocation.

2.9.2 Travel (6)

Travel – EmployeeIncludes all travel expenses incurred by employees within the United States. Refer to Section 4.0, Travel, in this manual for more information.

641100

Travel – EmployeeIncludes all travel expenses incurred by employees within the United States.

641110

Travel – Employees – Ground TransportationIncludes all expenses for ground transportation, including use of personal vehicles, incurred by employees within the United States.

641120

Travel – Employees – Air TravelIncludes all expenses for airline transportation incurred by employees within the United States.

641130

Travel – Employees – MealsIncludes all meal expenses incurred by employees within the United States.

641140

Travel – Employees – LodgingIncludes all lodging expenses incurred by employees within the United States.

641150

Travel – Employee - MiscellaneousIncludes all miscellaneous travel expenses incurred by employees within the United States.

641160

Travel – Employee – Rental CarIncludes all expenses incurred by employees for rental and leased vehicles within the United States. Rentals paid to DOAS for motor pool vehicles would also be included here and charged to the expense account of the individual who checked out the vehicle. Operating cost of agency-owned vehicles should be classified to correct cost accounts.

641170

Travel – Employee – ParkingIncludes all parking expenses incurred by employees within the United States.

641200

International Travel – EmployeeIncludes all travel expenses incurred by employees outside of the United States. Refer to Section 4.0, Travel, in this manual for more information.

641210

International Travel – Employee – Ground TransportationIncludes all expenses for ground transportation incurred by employees outside of the United States.

641220

International Travel – Employee – Air TravelIncludes all expenses for airline transportation incurred by employees outside of the United States.

641230

International Travel – Employee – MealsIncludes all meal expenses incurred by employees outside of the United States.

641240

International Travel – Employee – LodgingIncludes all lodging expenses incurred by employees outside of the United States.

641250

International Travel – Employee - MiscellaneousIncludes all miscellaneous travel expenses incurred by employees outside of the United States.

641260

International Travel – Employee – Rental CarIncludes all expenses for rental and leased vehicles incurred by employees outside of the United States.

641270

International Travel – Employee – ParkingIncludes all parking expenses incurred by employees outside of the United States.

641290

International Travel – Employee – VISAPASIncludes all expenses for visas and passports incurred by employees for travel outside of the United States.

641300

Travel – Employee RecruitingIncludes all expenses for lodging, meals, use of personal vehicle, leased vehicles, or other costs incurred by employees in recruiting-related activities.

641310

Travel – Employee Recruiting – Ground TransportationIncludes all expenses for ground transportation, including use of personal vehicles, incurred by employees within the United States.

641320

Travel – Employee Recruiting – Air TravelIncludes all expenses for air travel incurred by employees within the United States.

641330

Travel – Employee Recruiting – MealsIncludes all expenses for all meals incurred by employees within the United States.

641340

Travel – Employee Recruiting – LodgingIncludes all lodging expenses incurred by employees within the United States.

641350

Travel – Employee Recruiting – MiscellaneousIncludes all miscellaneous expenses incurred by employees within the United States.

641360

Travel – Employee Recruiting – Rental CarIncludes all expenses incurred by employees for all rental and leased vehicles within the United States. Rentals paid to DOAS for motor pool vehicles would also be included here and charged to the expense account of the individual who checked out the vehicle. Operating cost of agency-owned vehicles should be classified to correct cost accounts.

641370

Travel – Employee Recruiting – ParkingIncludes all parking expenses incurred by employees within the United States.

641500

Travel – Employee MileageIncludes all expenses for use of personal vehicle incurred by employees in job-related activities within the United States. Refer to Section 4.0, Travel, in this manual for more information.

641510

Travel – Employee MileageIncludes all expenses for use of personal vehicle incurred by employees in job-related activities within the United States. Refer to Section 4.0, Travel, in this manual for more information.

641520

Travel – Employee Recruiting MileageIncludes all expenses for use of personal vehicle incurred by employees in recruiting activities within the United States. Refer to Section 4.0, Travel, in this manual for more information.

651000

Travel – Non-EmployeeIncludes all expenses for lodging, meals, use of personal vehicle, leased vehicles, or other costs incurred by non-employees in activities approved by the institution within the United States. This includes reimbursement of travel expenses for job applicants where the institution has agreed to pay the applicant’s travel costs. Typically, these expenses are incurred by students authorized to travel by the institution in relation to their employment or their participation in an Athletics program, but can also include interviewee reimbursement.

651100

Travel – Non-Employee/TeamIncludes all expenses for lodging, meals, use of personal vehicle, leased vehicles, or other costs incurred by non-employees/teams in activities approved by the institution within the United States.

651110

Travel – Non-Employee/Team – Ground TransportationIncludes all expenses for ground transportation incurred by non-employees/teams within the United States.

651120

Travel – Non-Employee/Team – Air TravelIncludes all expenses for air transportation incurred by non-employees/teams within the United States.

651130

Travel – Non-Employee/Team – MealsIncludes all meal expenses incurred by non-employees/teams within the United States.

651140

Travel – Non-Employee/Team – LodgingIncludes all lodging expenses incurred by non-employees/teams within the United States.

651150

Travel – Non-Employee/Team – MiscellaneousIncludes all miscellaneous expenses incurred by non-employees/teams within the United States.

651160

Travel – Non-Employee/Team – Rental CarIncludes all expenses for all rental and leased vehicles incurred by non-employees/teams within the United States. Rentals paid to DOAS for motor pool vehicles would also be included here and charged to the expense account of the individual who checked out the vehicle. Operating cost of agency-owned vehicles should be classified to correct cost accounts.

651170

Travel – Non-Employee/Team – ParkingIncludes all parking expenses incurred by non-employees/teams within the United States.

651200

International Travel – Non-Employee/TeamIncludes all travel expenses incurred by non-employees/teams outside of the United States. Refer to Section 4.0, Travel, in this manual for more information.

651210

International Travel – Non-Employee/Team – Ground TransportationIncludes all ground transportation expenses incurred by non-employees/teams outside of the United States.

651220

International Travel – Non-Employee/Team - Air TravelIncludes all air transportation expenses incurred by non-employees/teams outside of the United States.

651230

International Travel – Non-Employee/Team – MealsIncludes all meal expenses incurred by non-employees/teams outside of the United States.

651240

International Travel – Non-Employee/Team – LodgingIncludes all lodging expenses incurred by non-employees/teams outside of the United States.

651250

International Travel – Non-Employee/Team – MiscellaneousIncludes all miscellaneous expenses incurred by non-employees/teams outside of the United States.

651260

International Travel – Non-Employee/Team – Rental CarIncludes all expenses for rental and leased incurred by non-employees/teams outside of the United States.

651270

International Travel – Non-Employee/Team – ParkingIncludes all parking expenses incurred by non-employees/teams outside of the United States.

651290

International Travel – Non-Employee/Team – VISAPASIncludes all visa and passport expenses incurred by non-employees/teams outside of the United States.

651300

Non-Employee Recruiting TravelIncludes all expenses for lodging, meals, use of personal vehicle, leased vehicles, or other costs incurred by non-employees in recruiting-related activities.

Non-Employee Recruiting Travel – Rental CarIncludes all expenses for rental and leased vehicles incurred by non-employees in recruiting-related activities. Rentals paid to DOAS for motor pool vehicles would also be included here and charged to the expense account of the individual who checked out the vehicle. Operating cost of agency-owned vehicles should be classified to correct cost accounts.

Travel – Non-Employee MileageIncludes all expenses for use of personal vehicle incurred by non-employees in job-related activities. Refer to Section 4.0, Travel, in this manual for more information.

651510

Travel – Non-Employee MileageIncludes all expenses for use of personal vehicle incurred by non-employees in job-related activities. Refer to Section 4.0, Travel, in this manual for more information.

651520

Non-Employee Recruiting – MileageIncludes all expenses for use of personal vehicle incurred by non-employees in job-related recruiting activities. Refer to Section 4.0, Travel, in this manual for more information.

6981xx

Indirect Plant Overhead – TravelIncludes travel costs for operation and maintenance of physical plant that have been allocated and transferred to Auxiliary Enterprises. This account will house the expense credit in the Fund Group being relieved by the allocation and will house the expense debit in the Fund Group receiving the cost allocation.

6982xx

Travel Overhead Costs – Sponsored AgreementsIncludes allocated overhead costs of sponsored agreements where the costs are determined by a rate negotiated between the institution and the granting agency.

6983xx

Travel Expense – Allocated CostsIncludes travel costs (except plant operations) that have been allocated to other departments, such as auxiliary enterprises administration charges to operating units. This account will house the expense credit in the original department and will house the expense debit in the department(s) receiving the cost allocation.

2.9.3 Operating Supplies & Expenses (7)

Code

Description

7021xx

Purchases for ResaleIncludes purchases of merchandise for resale in the various units of Auxiliary Enterprises. Separate accounts should be maintained as needed to present adequate management detail. Purchases accounts should be closed to the appropriate Cost of Goods Sold account before the close of each monthly accounting period. This closing may be made on the basis of the results of perpetual inventory systems, results of taking an actual inventory, or by utilizing a percentage of gross sales to arrive at an approximate cost of goods sold value.

7031xx

Cost of Goods SoldPurchases for Resale and inventory adjustments are closed into this account to derive cost of goods sold in the appropriate auxiliary units. There should be a separate account to parallel “Purchases.” An actual inventory must be taken of inventories for resale to calculate an actual cost of goods sold by enterprise. This actual inventory should be taken at least annually.

7041xx

Cash Over/ShortIncludes amounts of overages and/or shortages for all fund groups. Account may be divided according to cash receiving locations when necessary.

7121xx

Motor Vehicle ExpenseIncludes expenses for fuel, service, repair or other costs of vehicles owned and operated by the institution. Also includes required maintenance service or repair of DOAS leased vehicles.

7141xx

Supplies and MaterialsIncludes all types of consumable materials used in operation of the institution. Account should be subdivided as required to provide accountability. An inventory should be established for each subdivision of the supply control account for expenditures. Cost of postage should be included in this account.

714100

Supplies and Materials ExpenseIncludes the cost of all types of supplies and materials used in the operation of the institution.

714110

Supplies and Materials Expense – PostageIncludes the cost of all postage used in the operation of the institution.

714120

Supplies and Materials Expense – OtherIncludes the cost of all other supplies and materials used in the operation of the institution.

7149xx

Purchase Card ExpenseIncludes the cost of all types of consumable materials used in the operation of the institution that has been purchased utilizing the “Purchase Card” method of procurement. An analysis of the various procurements made by “Purchase Card”, with a resulting reclassification of the account code, may be made by the institution if the amounts needing reclassification are material. It is normally recognized that items procured via “Purchase Card” are small value consumable materials that are properly classified as Supplies and Materials and do not need further reclassification.

7151xx

Repairs and MaintenanceExpenditures for parts, repairs, maintenance, and alterations of buildings, grounds, or equipment performed by department personnel or contracted from outside. Included are expenditures for replacement of fixtures when such fixture is attached to or a part of a building; such as water heaters, furnaces, boilers, exhaust fans, etc. Examples of charges also include janitorial service contracts, and maintenance service contracts on equipment including computer and radio equipment. Maintenance contracts or charges for maintenance services should be charged to this account regardless of whether the department owns, rents, leases, or is lease/purchasing the equipment or other asset.

717xxx

UtilitiesIncludes monthly billings by regulated public service organizations. Utility costs should be further classified as indicated below by type of utility. Costs of an organizational unit that produces utility service should be classified under normal cost objects such as personal services and supplies.

7171xx

Utilities – CoalIncludes all costs for the purchase and transportation of coal used in the operation of the institution.

7172xx

Utilities – ElectricityIncludes all costs for the purchase of electricity used in the operation of the institution.

7173xx

Utilities – Fuel OilIncludes all costs for the purchase and transportation of fuel oil used in the operation of the institution.

7174xx

Utilities – Natural Gas/Propane GasIncludes all costs for the purchase and delivery of natural gas or propane used in the operation of the institution.

7175xx

Utilities – WaterIncludes all costs for the purchase of water used in the operation of the institution.

7176xx

Other Utilities ServicesIncludes all costs for the purchase other utilities not listed in the utilities account codes above used in the operation of the institution.

7191xx

Rents – Non Real EstateIncludes expenditures for rental of equipment, furniture, meeting or exhibition halls by the day or week, post office box rentals, and rental of State owned aircraft. Note: Payments on multiyear installment purchase agreements should be charged to Lease/Purchase Capital Outlay, Accounts 8181xx for Principal and 8182xx for Interest.

7192xx

Operating Lease PaymentsIncludes payments for operating leases.

7201xx

Insurance and BondingIncludes fidelity bonds on employees and hazard coverage on real and personal property or liability coverage where required by statute. Note: Personal liability coverage of employees should be recorded in Account 5541xx.

7211xx

Claims and IndemnitiesIncludes payments for medical service claims, damage to private property, and damage claims for personal injuries.Note: Workers’ Compensation insurance should be charged to Account 5561xx.

College Work-Study ProgramThe total cost of the College Work-Study program shall be recorded under this account. The account may be further sub-divided as required to facilitate tracking of the various College Work-Study programs, such as on-campus versus off-campus, etc.

723190

Campus WorkAccount to be used by Georgia College & State University, Georgia Institute of Technology, Georgia State University, and the University of Georgia for Programs to help students mitigate the effect of the 2011 Tuition Increase.

7241xx

Grants to Counties & CitiesPayments made to local governmental units to fund services provided by such units in accordance with statutory and/or contractual authority.

7271xx

Other Operating ExpenseIncludes all expenditures for costs not properly included in any of the preceding accounts or in one of the specific classes established in appropriation acts. May be subdivided to provide separate accountability of each type of cost incurred. Examples of costs included in this account are: aerial surveys; bank charges, clipping services; credit reports; evidence purchased; freight, express, and storage; linen service and outside laundry; promotion expense; subscriptions, dues, and registration fees; and tests. Note: Account 7278xx must be used to record Other Operating Expense for Royalties.

727100

Other Operating ExpenseIncludes all expenditures for costs not properly included in any of the preceding accounts or in one of the specific classes established in appropriation acts.

727110

Other Operating Expense – RegistrationIncludes all expenditures for registration activities.

727120

Other Operating Expense – SubscriptionsIncludes all expenditures for subscriptions to periodicals.

727130

Other Operating Expense – MembershipsIncludes all expenditures for memberships to professional and other organizations.

727140

Other Operating Expense – OtherIncludes all expenditures for all other operating expenses.

727250

Advertising – Other than Employee RecruitmentIncludes all expenditures for advertising not directly related to attracting personnel.Note: This account should be used exclusively for Advertising – Other than Employee Recruitment beginning in FY2011.

727350

Advertising – Employee RecruitmentIncludes all expenditures for advertising related to attracting personnel.Note: This account should be used exclusively for Advertising – Employee Recruitment beginning in FY2011.

727700

Other Operating Expenses – Special Group MealsUsed to purchase meals for a group of employees when such employees may not be on travel status or otherwise eligible for payment for meals. This expenditure account should only be used for such meal purchases. Refer to Section 19.7 in this manual for more information.

7278xx

Other Operating Expenses – RoyaltiesIncludes all payments for royalties.

7281xx

Bad Debt ExpenseExpense for write-off of bad debts. This is limited by Georgia Code 50-16-18 to $3,000.

7331xx

SoftwareIncludes expenditures for electronic data processing pre-packaged software systems, or programs with or without long term product licensing agreements. Services for system design and/or programming of individualized software systems or programs should be charged to the appropriate Per Diem and Fees account. Note: Software purchases or development costs exceeding the capitalization threshold should be capitalized. Refer to Section 7.10.3, Computer Software Capitalization Threshold, in this manual for further information.

Patent & Trademark and Copyright ExpenseIncludes non-capitalizable expense for patent, trademark and copyright expense. This is a budgetary account.

735100

PatentsIncludes non-capitalizable expense for patents.

735200

TrademarksIncludes non-capitaliable expense for trademarks.

735300

CopyrightsIncludes non-capitaliable expense for copyrights.

7421xx

Publications and PrintingIncludes costs of publications required by statute or that are deemed necessary in providing services delivered within the scope of the institution’s authority. Includes all costs for printing billed by DOAS and any other costs for printing billed. Also includes cost of letterhead stationery, imprinted envelopes, imprinted forms, purchase orders, and any other billing for printed matter. Note 1: Does not include cost of books, pamphlets, brochures, booklets, manuals, handbooks, etc., that are not published by the institution. These publications should be charged to Account 7141xx, Supplies and Materials. Note 2: Books or volumes of books, if maintained in a library, should be charged to Account 8432xx, Library Collections. Note 3: Subscriptions or subscription services should be charged to Account 7271xx, Other Operating Expenses.

7432xx

Equipment Purchases – Small Value – InventoryIncludes equipment costing $3,000.00 or more, and less than $5,000.00. Also includes the cost of equipment required to be inventoried, such as guns and motor vehicles, if the cost is below $5,000.00.

7433xx

Equipment Purchases – Sponsor Holds TitleIncludes equipment costing $3,000.00 or more, and less than $5000.00, purchased from sponsored funds where the sponsor retains title to the equipment purchased. Also includes the cost of equipment required to be inventoried, such as guns and motor vehicles, if the cost is $3,000 or more, and less than $5,000, and purchased from sponsored funds where the sponsor retains title to the equipment purchased.

7442xx

Information Technology Equipment Purchases – Small Value – InventoryIncludes Information Technology equipment costing more than $3,000.00, and less than $5,000.00.

7443xx

Information Technology Equipment Purchases – Sponsor Holds Title Includes cost of Information Technology equipment costing $3,000.00 or more, and less than $5000.00, purchased from sponsored funds where the sponsor retains title to the equipment purchased.

7481xx

Real Estate RentalsIncludes monthly rentals and lease contracts for office space, warehousing, and storage other than Authority Lease Rental contracts. Costs of renovations and modifications of leased facilities would also be classified in this object class if such expenditures constitute rental payments in lease agreements. Account may be subdivided to show geographical location or other logical information.

7482xx

Debt Service RetirementIncludes repayment of debt not reported on the institutions balance sheet, such as GSFIC debt.

Per Diem and FeesIncludes compensation and reimbursable expenses such as travel, postage, telephone, etc., for services rendered on a per diem, hourly, fee, or consultant basis from which the employer makes no payroll deductions. Examples of expenditures classified here would be architects, attorneys, consultants or consulting firms, board members, physicians, engineers, temporary help secured from a private agency (Kelly Girls, Incorporated), etc. Services for system design and/or programming of computer software systems, billed directly to the agency and not through DOAS Information and Computer Service billings, should be charged to this account. **Accounts will be further subdivided as follows:

751101

ArchitectPayments of Per Diem and Fees to architects.

751102

AttorneyPayments of Per Diem and Fees to attorneys.

751103

ConsultantPayments of Per Diem and Fees to consultants/consulting firms.

751104

EngineerPayments of Per Diem and Fees to engineers.

751105

PhysicianPayments of Per Diem and Fees to physicians.

751106

InterpretersPayments of Per Diem and Fees to interpreters.

751107

VeterinarianPayments of Per Diem and Fees to veterinarians.

751108

Honorariums/SpeakersPayments of Per Diem and Fees individuals for honorariums or for payment for speeches.

751109

Information Technology ConsultantPayments of Per Diem and Fees to Information Technology consultants/consulting firms.

751110

Other Per DiemsPayments of Per Diem and Fees not categorized in other account codes, including “Board Member” per diems.

752100

Reimbursable ExpensePayments to reimburse for expenses incurred in the execution of duties while performing services covered under the definition of Per Diem and Fees.

752200

Direct ExpensePayments made directly to vendors on behalf of individuals or corporations for expenses incurred in the execution of duties while performing services covered under the definition of Per Diem and Fees.

7531xx

ContractsIncludes contracts with units of state or local governments, units of other USG institutions, authorities, public or private corporations, or private business firms. Also included are agreements for delivery of services or activities evidenced by written agreement approved in accordance with statutory approval requirements.

7532xx

Information Technology ContractsIncludes contracts with units of State or local governments, units of the USG institutions, authorities, public or private corporations, or private business firms for Information Technology Contracts. Also included are agreements for delivery of services or activities evidenced by written agreement approved in accordance with statutory approval requirements.

7601xx

Computer Charges – OtherIncludes all expenditures for charges of a service bureau description for computer services, except those billings for computer charges from DOAS. Note 1: Accounts 7601xx and 7602xx should be used to record computer charges only. Charges that relate to a computer, but are not charges for computer services of a service bureau description, should be made to their proper account. Examples of these computer-related charges are:- Data telecommunications should be charged to 7718xx.- Computer equipment purchases should be charged to 8433xx.- Lease/purchases or installment purchases should be charged to 8181xx & 8182xx.- Rentals of computer equipment should be charged to 7191xx.- Computer maintenance service charges or charges for maintenance service agreements should be charged to 7151xx. Note 2: Institutions MUST ensure that they are duly authorized to purchase computer equipment, to rent computer equipment, or to purchase computer maintenance contracts for themselves directly rather than through DOAS. Note 3: No direct personal services charges arising from employees should be charged to these accounts. Note 4: No direct Per Diem and Fee activity should be charged to these accounts.

7602xx

Computer Charges – DOASIncludes all expenditures made for computer charges on DOAS Information and Computer Services billings. NO other charges should be made to this account. Note: Separate billings on DOAS Information and Computer Services billings identified as data telecommunications should be charged to Account 7718xx.

771100

Telecommunications – LocalIncludes all charges for local service telecommunications.

771200

Telecommunications – Long Distance/GISTIncludes all charges for long distance telecommunications, whether billed from the Georgia Intrastate Telephone (GIST) system or a private company.

ScholarshipsIncludes those amounts awarded students on the basis of scholastic achievement. Financial need may or may not be a determining factor. No service would be rendered, nor repayment made, for financial assistance classified in this account.

7821xx

FellowshipsThis subcategory includes grants-in-aid to graduate students. It does not include funds for which services to the institution must be rendered, such as payments for teaching.

7831xx

StipendsIncludes payments to individuals under training grants that are intended to provide financial assistance during the period of training. Services are rendered by the trainee. This service is required of all students involved in the program. Note: Stipends should not be used for payment to institutional employees for additional work. Institutional employees being compensated for assuming additional duties or performing work outside of the normal duties of the position should be paid by charging the appropriate Personal Services account.

7841xx

TuitionThis account code is to be used only in situations where a grant or contract specifies payment of tuition as a part of the project budget.

7981xx

Indirect Plant OverheadIncludes operating expense costs for operation and maintenance of physical plant that have been allocated and transferred to Auxiliary Enterprises. This account will house the expense credit in the Fund Group being relieved by the allocation and will house the expense debit in the Fund Group receiving the cost allocation.

7983xx

Operating Expense – Allocated CostsIncludes operating expense costs (except plant operations) that have been allocated to other departments, such as auxiliary enterprises administration charges to operating units. This account will house the expense credit in the original department and will house the expense debit in the department(s) receiving the cost allocation.

799000

Control Account – Expense Error Budgetary OnlyA control account for budgetary expense errors. ** Note: This account is for institutions using the Travel & Expenses module in the GeorgiaFIRST model of the PeopleSoft Financials software.

799990

Control Account – Expense ErrorA control account for expense errors. * * Note: This account is for institutions using the Travel & Expenses module in the GeorgiaFIRST model of the PeopleSoft Financials software.

2.9.4 Equipment/Capital Outlay (8)

Code

Description

8181xx

Lease/Purchase – PrincipalIncludes the principal portion of payments made on multi-year lease/purchase or installment purchase agreements. All equipment received for which charges are made to this account should be recorded in the institution’s inventory control system. *Note: Items costing less than $5,000 should not be lease/purchased. * Note: Institutions using the PeopleSoft Financials software will record this equipment in the Asset Management module. Institutions using the GeorgiaFIRST model of the PeopleSoft Financials software should refer to Business Process AM.020.060. Also refer to Section 7.0, Capitalization, in this manual.

8182xx

Lease Purchase – InterestIncludes the interest portion of payments made on multi-year lease/purchase or installment purchase agreements. All equipment received for which charges are made to this account should be recorded in the institution’s inventory control system. * *Note: Institutions using the PeopleSoft Financials software will record this equipment in the Asset Management module. Institutions using the GeorgiaFIRST model of the PeopleSoft Financials software should refer to Business Process AM.020.060. Also refer to Section 7.0, Capitalization, in this manual.

Water, Timber & Mineral Rights and EasementsIncludes capitalizable expense for water rights, timber rights, mineral rights and easements. This is a budgetary account.

834100

Water RightsIncludes capitalizable expense for water rights.

834200

Timber RightsIncludes capitalizable expense for timber rights.

834300

Mineral RightsIncludes capitalizable expense for mineral rights.

834400

EasementsIncludes capitalizable expense for easements.

8350xx

Patent & Trademark and Copyright ExpenseIncludes capitalizable expense for patent, trademark and copyright expense. This is a budgetary account.

835100

PatentsIncludes capitalizable expense for patents.

835200

TrademarksIncludes capitalizable expense for trademarks.

835300

CopyrightsIncludes capitalizable expense for copyrights.

8331xx

SoftwareIncludes costs of software acquired and/or internally developed or modified solely to meet the institution’s internal needs. During the software’s development or modification, the institution must not have a substantive plan to market the software externally to other organizations.

Equipment Purchase – InventoryIncludes expenditures for a material item of a non-expendable nature, such as a movable unit of furniture or furnishings, an instrument or apparatus, a machine (including attachments), or an instructional skill training device. Can include a set of small articles whose parts are replaceable or repairable, while the whole retains its identity and utility over a period of time that is characteristic of and definable for items of its class. Also includes motorized vehicles not used on public roads; such as aircraft, boats, lawn mowers, farm tractors, road building equipment, etc. Items in this group, generally, should have a life expectancy of three years or more, cost $5,000 or more, and be controlled by a perpetual inventory record. Note 1: All equipment purchases in this account must be inventoried in the institution’s inventory control system.* * Note: Institutions using the PeopleSoft Financials software will record this equipment in the Asset Management module. Institutions using the GeorgiaFIRST model of the PeopleSoft Financials software should refer to Business Processes AM020.010 through AM.020.014, AM020.040, and AM020.070. Note 2: Computer Purchases should not be included in this account, but should be recorded in Account 8433xx (Computer Purchase).

8432xx

Library CollectionsLibrary Collections consist of Library Books and Reference Materials. Library reference materials are information sources other than books which include journals, periodicals, microforms, audio/visual media, computer-based information, manuscripts, maps, documents, and similar items which provide information essential to the learning process or which enhance the quality of academic, professional or research libraries.

Other Information Technology PurchasesIncludes all other capitalizable Information Technology Equipment purchases not included in 8433xx (Computer Purchases).

8434xx

Capitalized CollectionsCollections or individual items of significance that are owned by an institution which are not held for financial gain, but rather for public exhibition, education or research in furtherance of public service.

8501xx

Land and Land ImprovementsLand is the surface or crust of the earth, and is characterized as having an unlimited life. Land Improvements consist of betterments, site preparation, and site improvements (other than buildings) that ready land for its intended use. The costs associated with improvements to land are added to the cost of the land.

8601xx

Buildings and Building ImprovementsA building is a structure that is permanently attached to the land, has a roof, is partially or completely enclosed by walls, and is not intended to be transportable or moveable. Building improvements are capital events that materially extend the useful life of a building or increase the value of a building, or both.

8701xx

Facilities and Other ImprovementsIncludes assets (other than general use buildings) built, installed, or established to enhance the quality or facilitate the use of land for a particular purpose. Other Improvements are depreciable improvements made to a facility or to land that should be capitalized as a betterment if the improvement is at the capitalization threshold, or the expenditure increases the life or value of the asset by 25% of the original cost or life period.

8801xx

InfrastructureInfrastructure are long-lived capital assets that are normally stationary in nature and can be preserved for a significantly greater number of years than most capital assets. Infrastructure assets are often linear and continuous in nature. Examples of Infrastructure are road systems, water systems, drainage systems, sewer systems, fiber optic and telephone distribution systems between buildings, and waterway systems.

8901xx

Depreciation ExpenseUsed for writing off the annual portion of deterioration of capitalized equipment, building or land improvements. This charge is based on proration of the asset cost over its estimated life.

2.9.5 Transfers (9)

Code

Description

9111xx

Transfers – MandatoryTransfers to or from another fund group that are required by binding legal agreements.

9211xx

Transfers – Non-MandatoryDiscretionary transfers to or from another fund group. These transfers are not required by a binding legal agreement.

9511xx

Allocated Overhead – Sponsored AgreementsIncludes facilities and administrative overhead costs charged to sponsored agreements. The use of this account should be with appropriate debits and offsetting credits to allow reporting of these overhead costs to the grant agencies, but allow normal cost reporting (without the 9511xx costs) to the system office data warehouse and on annual reports.